INCOME TAX ACT 1967 (ACT 53)
PART III - ASCERTAINMENT OF CHARGEABLE INCOME
Chapter 7- Chargeable income




Section 50. Application of section 49 where husband and wife are living together.


(1) Where an individual who is resident for the basis year for a year of assessment has a wife living together with him at any time in that basis year, and they did not in that basis year-


the application of section 49 to that individual shall be subject to this section.


(2) Any premium for any insurance or deferred annuity within the meaning of subsection 49(3) , or for any insurance on education or medical benefits within the meaning of subsection 49(4) , or for any insurance policy determined by the Employees Provident Fund Board referred to in subsection 49(1C) , which has been paid by the wife or the husband in the year of assessment-
[Subs. Act 608:s.13]
[Subs. Act 608:s.13]
[Subs. Act 608:s.13]
[Subs. Act 608:s.13]

(3) Where subsection 45(2) applies for the year of assessment, and in that year the wife who elects or the husband who elects has made or suffered the making of a contribution as an employee to an approved scheme or as a self-employed person within the meaning of the Employees Provident Fund Act 1991to the Employees Provident Fund-
[Subs. Act 608:s.13]
[Subs. Act 608:s.13]

[Subs. Act 608:s.13]
(4) Repealed by Act 451:s.17


Related reading:
[Act 451:s.17; Act 608:s.13]


Copyright 2002 PNMB LawNet. All rights reserved.